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    Maria Soldevila (C)

    Grandes, Mª Jesús

    • Reference: C-776-E

    • Year: 2008-2009

    • Number of pages: 2

    • Geographic Setting: Andorra

    • Publication Date: May 9, 2013

    • Fecha de edición: Apr 13, 2018

    • Source: IESE (España)

    • Type of Document: Case

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    Description

    A basic case to introduce students to financial accounting: it presents the creation and the first year of operations of a commercial company. It defines the fundamental concepts: assets, liabilities, net equity, and income and expenses. It demonstrates the preparation and usefulness of financial statements: balance sheets, profit, and loss statements, and cash flow statements. This case is based on the María Armengol C-755 case from the same authors.

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